SCSS (Sassy CSS) is a preprocessor scripting language that is compiled or interpreted into Cascading Style Sheets (CSS). SCSS is an extension of CSS, adding features like variables, nesting, mixins, functions, and more. These features allow developers to write more organized, reusable, and maintainable CSS code. SCSS code is not directly understood by web browsers; it needs to be processed by an SCSS compiler to generate standard CSS files that browsers can interpret. SCSS helps streamline the CSS development process, making it easier to manage large and complex stylesheets. It promotes modularity and reduces code duplication, leading to more efficient and scalable web development projects. SCSS files typically contain styling rules, variables, and other SCSS-specific constructs that are transformed into equivalent CSS rules during compilation.